At the beginning of the year, Judge Manufacturing had the following account balances:

WorkinProcess Inventory
20,000

Finished Goods Inventory
8,000

Manufacturing Overhead
0

Cost of Goods Sold
0

Sales Revenue
	0

The following additional details are provided for the year:

Direct materials placed in production	$82,700
Direct labor incurred	190,400
Manufacturing overhead incurred	301,000
Manufacturing overhead allocated to production	295,100
Cost of jobs completed and transferred	500,500

The ending balance in the Finished Goods Inventory account is a ________.

A.

debit of $568,200

B.

debit of $8,000

C.

debit of $508,500

D.

debit of $ 500,500